Import declarations can be blocked if your guarantee is inadequate
Today’s guarantee handling is changing on 17 April 2021. This is when transaction-based discharge is being introduced for release for free circulation. In transaction-based handling, digital import declarations will be blocked if the established reference amount is inadequate.
Discharge will be against the reference amount that, for release for free circulation, has been established for your company’s guarantee. Your company and Swedish Customs can then follow current transactions in real time. In transaction-based handling, import declarations will be blocked if the reference amount arranged for transition to free circulation is inadequate. To prevent future import declarations being blocked, it is important that you ensure the reference amount for the guarantee is adequate.
Is your guarantee large enough?
If your company has authorisation to use a comprehensive guarantee, it is important that you ensure this guarantee has an adequate margin to cover your needs. If you assess that the margin is inadequate, your company must submit an application for amendment as soon as possible. To submit an application for amendment, use the e-service Application for authorisation and regristration on this website (Ansök om tillstånd och registrering – in Swedish only).
If your import charges are less than EUR 1,000, it may also be that your company has deferment of payment authorisation, but no authorisation to use a comprehensive guarantee. In this case, your company needs to ensure that your future import charges do not exceed said value. If you calculate that they will exceed EUR 1,000, your company needs to immediately submit an application for authorisation to use a comprehensive guarantee.
If you are unsure how much guarantee your company has provided, you can check it yourself via the Guarantees e-service (Garantier – in Swedish only) accessible via tullverket.se. Updating in the Guarantees e-service will be such that your company can see, in real time, the total reference amount and the guarantee amount for each of your guarantees.
Unblocking a declaration
If a declaration has been blocked because the guarantee was inadequate, there are various ways of unblocking it.
- Increase the reference amount via an application for amendment in respect of a comprehensive guarantee. This option takes longer owing to administration time in your company, the bank and Swedish Customs. Thus, this is to be seen as a long-term solution preventing several transactions being blocked in the future.
- Contact a customs agent who will accept payment responsibility for the declaration.
- Pay a periodical customs bill that has not been paid.
- Provide an individual guarantee to a customs clearance office at the border.
- Split the declaration up. To the extent that your guarantee is adequate, clear chosen items through customs on one declaration. After the reference amount has been amended in accordance with one of the options above, clear the remaining items on another declaration.
- Transiting the goods, if there is sufficient guarantee for that procedure.
Guarantees (in Swedish only)
Application for authorisation and registration (in Swedish only)
Last updated: 2021-03-16
What is updated: New page